Section 71 | Liability to be determined on a daily basis.

(1)Liability to pay council tax shall be determined on a daily basis.

(2)For the purposes of determining for any day—

(a)whether any property is a chargeable dwelling;

(b)which valuation band is shown in a valuation list as applicable to any chargeable dwelling;

(c)the person liable to pay council tax in respect of any such dwelling; or

(d)whether any amount of council tax is subject to a variation and (if so) the amount of the variation,^F1

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.